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For a variety of reasons some Form 1099 reports may include amounts that are not actually taxable to the payee. A typical example is Form 1099-S for reporting proceeds (not gain) from real estate transactions. The Form 1099-S preparer will report the sales proceeds without regard to the amount of the taxpayer's "basis" in the real estate sold.
The Heckman correction is a statistical technique to correct bias from non-randomly selected samples or otherwise incidentally truncated dependent variables, a pervasive issue in quantitative social sciences when using observational data. [1]
In the United States, a Form 1099-OID is a tax form intended to be submitted to the Internal Revenue Service by the holder of debt instruments (such as bonds, notes, or certificates) which were discounted at purchase to report the taxable difference between the instruments' actual value and the discounted purchase price.
Bias The bias direction of a piece of woven fabric, usually referred to simply as "the bias", is at 45 degrees to its warp and weft threads. Every piece of woven fabric has two biases, perpendicular to each other. Non-woven fabrics such as felt or interfacing do not have a bias. bias tape Bias tape or bias binding is a narrow strip of fabric ...
Extra-wide double-fold bias tape being sewn as a binding on a decorative quilt An example of single-fold bias tape An example of double-fold bias tape Commercial bias binding foot fed with bias binding, producing bias binding tape. Bias tape or bias binding is a narrow strip of fabric, typically plain weave, cut on the bias.
In statistics, the jackknife (jackknife cross-validation) is a cross-validation technique and, therefore, a form of resampling. It is especially useful for bias and variance estimation. The jackknife pre-dates other common resampling methods such as the bootstrap.